The Central Board of Indirect Taxes and Customs (CBIC) has notified an amendment to the Levy of Fees (Customs Documents) Regulations, 1970, introducing a new fee of Rs. 1,000 for filing electronic applications under the upcoming Customs (Voluntary Revision of Entries Post Clearance) Regulations, 2025.
The new fee structure applies to situations where importers or exporters need to voluntarily revise customs entries after goods have already been cleared. This typically involves corrections or disclosures related to classification, value, quantity, or any other particulars that impact duty or compliance obligations.
| Particulars | Details |
| Regulation Amended | Levy of Fees (Customs Documents) Regulations, 1970 |
| New Entry Added | Serial No. (xi) – Electronic Application for Voluntary Revision Post Clearance |
| Fee Prescribed | Rs. 1,000 per application |
| Effective From | Date of publication in the Official Gazette |
| Legal Basis | Section 157(2)(a) and Section 158(2)(i) of the Customs Act, 1962 |
The notification inserts a new fee entry after Serial No. (x) in the fee schedule of Regulation 3, formalizing the charge for each electronic application filed under the new voluntary revision framework.
The original Levy of Fees regulations date back to 1970, with periodic amendments to align with digitalization and evolving customs procedures. The last amendment was issued in February 2021.
Notification Details
Notification No. 69/2025-Customs (N.T.)
Date: 30th October, 2025
